Automating sales tax compliance can help your business keep compliant with changing sales tax laws in Colorado and beyond. The threshold for declaring an individual estimate has been raised from $100.00 to $200.00. Pursuant to the passage of Amended Substitute House Bill 5 in December 2014, new State mandated municipal income tax guidelines have been established. Martin Luther King Jr. Day. Please consult your local tax authority for specific details. Each sales tax dollar that is collected in the city is distributed as shown below: Private property and businesses in Lakewood are levied a property tax which is collected in two installments in April and October of each year. Linked below is our registration form for the monthly payment plan: ACH Electronic Funds Transfer Registration Form-Payment Plan, We also offer ACH withdrawals for quarterly estimates. Curious about volunteering in a park? Please also be sure to tally each months or quarters withholding in the appropriate field. PO Box 17383. Anyone located in the City of Longmont or coming into the city engaging in business (performing or providing services or selling, leasing, renting, delivering or installing tangible personal property, products or services for storage, use or consumption, within the city) has physical nexus and needs to obtain a City of Longmont Sales & Use Tax License. If youve mailed your completed registration form, please allow one to two weeks before attempting to set up a PIN. For more information on remitting excise tax to Pierce County please visit PierceCountys website. The outbreak of COVID-19 (caused by the coronavirus) may have impacted sales tax filing due dates in Lakewood. The Pierce County Assessors Office reports the average 2022 residential property tax bill (including schools, state, fire, library, port, city, etc.) One of the hottest names in international jazz guitar, Diego has performed in 60 countries around the world. 2023 Fee Schedule as adopted by City Council on Nov. 21, 2022 per Resolution 2022-14. Source: Pierce County Assessor. City of Lakewood Email: revenuediv@englewoodgov.org. While this Affidavit is standard across the State, each municipality may establish their own qualifications and instructions for the Affidavit and supporting documentation. ORC 718.12 Limitations. 101 in the Finance Department. More City Council Videos Recommended Avalara implementation partners. Click to review this nexus sheet for further detail. (You can unsubscribe anytime), L-1 Individual City Income Tax Return Form. The registration form for the quarterly estimate ACH is below: Learn more about transactions subject to Lakewood sales/use tax. Click here to see the updated tax ordinance. Adams County 0.75%. City of Lakewood Monday through Friday More than one Google Analytics scripts are registered. The Cuyahoga County Fiscal Officer is responsible to see that every parcel of land and the buildings in Cuyahoga County are appraised and assessed for tax purposes. Mail with return portion of bill to P.O. Download a fillable version of the form by clicking the link below or browse more documents and templates provided by the Colorado Department of Revenue. Whether registering for recreation classes, paying your utility bill or filing business sales taxes, Longmont provides many online service options 24 hours a day/ 7 days a week. Lakewood, OH 44107 The interest rate for tax year 2018 is 6%. Your session has expired. This extension extends the municipal due date to theextended federal return due date. Real estate excise tax is the obligation of the seller of real property and is due and payable immediately at the time of sale. ORC 718.37 Actions against tax administrator or municipal corporation. Email: taxdept@lakewoodoh.net. Office website. You may now close this window. A: Residents receive a credit of zero point five (.5%) percent for taxes paid to other cities. Register For Recreation Activities. Click here to download our L-1 Individual City Income Tax Return Form. Look up the current sales and use tax rate by address. For additional e-file options for businesses . All businesses in the City are required to be licensed and must obtain a City of Louisville Sales/Use Tax license. . TOTAL Combined Sales Tax Rate in Longmont: 8.715%. The application process opens March 20 and closes at 5 p.m. on April 20. Help us make this site better by reporting errors . On line with Point and Pay. All sales and delivery of goods into Crested Butte require collection and remittance of sales tax. Sales tax rates are determined by exact street address. Learn about specific qualifications and apply online at Lakewood.org/GetOnBoard. 2016 Short Form Please provide us any feedback you may have about this presentation or any other helpful information you would like about sales and use tax. Q: What is the Tax Divisions contact information? If you choose to fill-out the form online, you mustPRINT, SIGN, and MAILthe form to the City of Lakewood Division of Tax. Loveland, CO 80537. Applications must be submitted via Lakewood Business Pro. Email Address: Password: Public Improvement Fees (PIF) may also be imposed in certain areas of the city; PIF is not a tax of the City. The jurisdiction-specific rates shown add up to your minimum combined sales tax rate. Email Support. Give feedback about projects and issues. PLEASE NOTE: If you set up a PIN in a prior year, that PIN is no longer valid. The Pierce County Treasurer collects the real estate excise tax and places 1% of the tax collected in the County Current Expense Fund to cover the costs of collection. License My Business Determine if your business needs to be licensed with the City and apply online. log in. The City tax rate is 3.46% for sales and use tax, 2% for lodging tax and 4% for admissions tax. Single point of remittance and a uniform remittance form. Denver, CO 80217-0383. Our office is open from 9:00 AM until 4:00 PM, Monday through Fridayno appointment is necessary. For further information contact the Cuyahoga County Fiscal Officer at (216) 443-7100. Please contact the Revenue Accounting Coordinator, with any questions at 970-453-3182 or. Businesses are liable to the City for sales tax that is undercollected. Use tax applies to every business located in Lakewood that makes purchases other than inventory. The City of Longmont encourages and welcomes its residents to be involved in all aspects of city government. For assistance, please contact the Sales Tax Office at 303-651-8672 or email Sales.Tax@LongmontColorado.gov. Among the guidelines affecting Lakewoods citizens in 2016: Lakewood Continues Delinquent Tax Collection Efforts. THIS FORM REQUIRES ADOBE TO WORK PROPERLY. Applicants must apply each year for the program. Sterling, CO. 80751. Q: Does your office handle property taxes? To apply for tax relief, qualified individuals will need to complete the applicable forms: Utility Tax Reduction Worksheet/Application. Olympia, WA 98507-9034. The charge failure to file a tax return is a first-degree misdemeanor. Purchasers eligible to make tax exempt transactions should provide anExemption Affidavit(PDF,158KB)along with the appropriate proof of exemption. Businesses located in Belmar or the Marston Park and Belleview Shores districts have different sales tax rates. 2023 City of Longmont, Colorado | Website Design by Granicus. The Lakewood sales tax rate is %. Performances Fridays-Sundays, March 17-April 2.Performance Now Theatre Company returns to the Lakewood Cultural Center to present the classic Rodgers and Hammerstein musical Carousel. 350 Kimbark St., Longmont, CO . This is the total of state, county and city sales tax rates. If full payment is not included, the City will waive penalties and interest as long as you file the return by the due date and make contact with the City to make payment arrangements. Pay Your Bill. Once youve created your PIN and logged into our system, you may prepare your 2022 City of Lakewood income tax return online, file an extension, and/or check your estimates and prior year credits. Taxable utilities include electric, natural gas, cable, cellular, telephone, and solid waste. If a business has a sales and use tax obligation to the City of Longmont but, does not have a License nor has been collecting, filing or remitting tax to the city; they are in violation of the of the statute and need to contact the city to get the situation rectified. Mon, Jan 2. Admissions Tax. Quarterly tax rates and changes. Low-cost vaccinations for dogs and cats, plus give your dog the gift of a license! Questions? The City of Lakewood allows qualifying 501(c)(3) organizations an exemption from Lakewood sales tax when they purchase goods and servicesfor their regular charitable functions and activities. For information on verifying addresses using currently certified database providers, visit the Colorado Department of Revenue. A: Yes. Please note: The Division of Municipal Income Tax offers free preparation of Lakewood municipal tax returns. Watch Arvada City Council Meeting - February 13, 2023 in large player. Your Water, Sewer and Trash pick-up.Paymentoptions forWater, Sewer andTrash pick-up:Mail with return portion of billtoP.O. CITY OF. The City of Lone Tree is pleased to offer businesses within the City the ability to submit tax return filings and tax payments online from a designated checking account or credit card (Visa, MasterCard or Discover). MAIN: 303-987-7000, Lakewood Together (engagement portal for projects & issues), Lakewood Speaks (comment on agenda items), Community Development Block Grant Program, Tips for participating in City Council meetings. Reporting periods are two-month blocks of time: There is an excise tax of 7% on the sale of or charge made for the furnishing of lodging bya hotel, rooming house, tourist court, motel, trailer camp and the granting of any similar license to use real property. The Medical Marijuana Sales and Use Tax Rate increases from 3.5% to 3.8%. International band Altan presents the beauty of traditional Irish music and the hard-hitting rhythm of reels and jigs. The County sales tax rate is 0.5%. Exemptions from sales tax are specifically identified in the code and may not be increased by implication or similarity. The 2018 United States Supreme Court decision in South Dakota v. Wayfair, Inc. has impacted many state nexus laws and sales tax collection requirements. Lakewood City Hall: 12650 Detroit Ave. Lakewood, OH 44107 (216) 521-7580. You will receive confirmation of your PINs creation on the log in page. The City of Lakewood Tax Divisions Interactive Forms are a dynamic electronic tool by which taxpayers can prepare their individual City of Lakewood tax returns for any year in question. The total combined sales tax rate in Thornton is 8.5%, and is . Boulder County = 1.185% The 2018 United States Supreme Court decision in South Dakota v. Wayfair, Inc. has impacted many state nexus laws and sales tax collection requirements. Supporting Documentation: W-2s, 1099s, pgs. Please first complete the personal information section of the form, including the Social Security Number field(s). Holiday. Please enter your email address and password to log in. Division of Municipal Income Tax Please contact us for any questions or comments: Phone: 303.762.2422. To qualify for exemption, an organization must complete anApplication for Certificate of Exemption. This letter includes your activation code. Taxation is the rule and exemption isthe rare exception. ***E-FILE AND E-PAY AVAILABLE! What is the sales tax rate in Lakewood, Colorado? 9:00 AM to 4:00 PM. The Washington sales tax rate is currently 6.5%. New User. P.O. Sales and Use Tax Return Form is a legal document that was released by the Colorado Department of Revenue - a government authority operating within Colorado. Q: Who must file a City of Lakewood tax return? Lakewood receives approximately 8.1% of the property taxes paid by Lakewood residents or $0.8108 per $1,000.00 of assessed value. If full payment is not included, the City will waive penalties and interest as long as you file the return by the due date and make contact with the City to make payment arrangements. This tax form is not being submitted electronically. ORC 5717.011 Filing of notice of appeal. Lakewood Tax Ordinance (updated). The City portion (3%) must be remitted directly to the City of Lakewood. Direct withdrawl from your bank account to the City for Utility payments. Community Emergency Response Team (CERT) Basic Training Prepares Community Members for a Disaster. Questions should be directed to Kat Carpenter ext. A fee of $15 is required to obtain a sales tax license. Make sure that youve updated your address with our office, as your current house number is required when setting up your new PIN. New Users. For tax years beginning on or after January 1, 2016, taxpayer rights and responsibilities means the rights provided to taxpayers in sections 718.11, 718.12, 718.19, 718.23, 718.36, 718.37, 718.38, 5717.011 and 5717.03 of the Ohio Revised Code and the responsibilities of taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with Chapter 718 of the Revised Code and the resolutions, ordinances and rules adopted by a municipal corporation for the imposition and administration of a municipal income tax. Log In. 2020 Tax Filing Deadlines for Individuals, 2020 Employer's Tax Guide: All You Need to Know About Employer Payroll Taxes, Home Office Tax Deduction for a Home-Based Business, Foreign Earned Income Exclusion for Americans Living Abroad, Single Parent Tax Credit - Tax Tips for Single Parents. Drive-up windowlocated on the West side of the City Hall building, 421 N. 4th St. Sterling, COIn person at City Hall in the Finance office. The City of Lakewood requires persons who expect to owe more than $200.00 in tax for the current filing year to make quarterly estimated tax payments. Cable TV must not be taxed at a rate substantially different than other utilities. All Lakewood locations must be reviewed to determine if a business qualifies to operate within the scope of permitted use prior to doing business in the city. MUNIRevs allows you to manage your municipal taxes & licensing 24x7! Date. You may e-mail, fax, or mail your request to our office. MAIN: 303-987-7000, These links change page section content below, Lakewood Together (engagement portal for projects & issues), Lakewood Speaks (comment on agenda items), Community Development Block Grant Program, Tips for participating in City Council meetings. Getting involved begins with a click. License, file and pay returns for your business. You also can visit the Sales Tax Office in the Longmont Civic Center at 350 Kimbark Street. Any inquiries regarding Federal or State taxes should be directed to either the IRS or the State of Ohio, respectively. The PIN is required to be a combination of letters and numbers (anywhere from 4 to 10 characters). Due to the down site, the city extended the deadline to renew licenses to April 30, 2023. Office website, Dates Are Set for the 2023 Spirit of Arbor Day Tree Sale, Final Draft of Button Rock Preserve Management Plan Now Available to View. Application for Refund/Employer Verification, Declaration of Estimated Tax for Business, Filing Format W-2 Data via Magnetic Media, All residents and part-year residents who are age 18 or older, Residents or non-residents who conduct business in the city of Lakewood (both income and loss must be reported), Residents or non-residents who own property in the city of Lakewood (both income and loss must be reported), Non-residents who worked in Lakewood but whose employer did not withhold income tax, Personal check, cashiers check, money order, MasterCard, Visa, Discover , American Express credit or debit card. 2020 rates included for use while preparing your income tax deduction. ACH Electronic Funds Transfer Change Form. Lakewood Economic Development makes sure your start-up, existing or expanding business benefits from the City's collaboration and support. Engage Longmont is our new online engagement platform! A business is required to collect the City's sales tax when it sells retail tangible personal property inside City limits. We focus on facilitating appropriate real estate development and infrastructure, while maintaining our regional competitiveness, promoting environmental and economic sustainability, encouraging diverse job growth, assisting small businesses, and maintaining our strong local employment base. In June 2018, PC Magazine named NextLight the fastest ISP in the nation. Interactive Individual L-1 Income Tax Form, Download the City of Lakewoods Interactive 2020 L-1 Individual Tax Form with Instructions, Interactive W-1 Monthly/Quarterly Withholding Form, Download the City of Lakewoods Blank Interactive W1 Monthly/Quarterly Withholding Form with Instructions, Download the City of Lakewoods Blank Interactive W3 Reconciliation Form with Instructions, ACH Electronic Funds Transfer Registration Form-Quarterly Estimates, ACH Electronic Funds Transfer Change Form. The Youth Programs Grant is a new opportunity for nonprofit organizations to introduce unique or otherwise cost-prohibitive programming or to support existing programming that serves youth in Lakewood. If you wish to calculate and prepare your return on your own, blank copies of our 2022 City of Lakewood L-1 Individual Tax Form can be found on our websiteto be completed and mailed in with all supporting documentation and any payment to our office by the April 18th due date. The following chart shows how the average residential property tax bill for Lakewood residents compares to other cities in Pierce County. There is a one-time processing fee of $25, which may be paid by cash or check. 3830 E LAKEWOOD Parkway E #1025, Phoenix, AZ 85048 is a Other, Rental property listed for $1,595 The property is 997 sq. Get information on Accommodations, Business & Occupation, Motor Vehicle, and Property taxes in Lakewood. You have been successfully logged out. The Lakewood sales tax rate is 3%. The County sales tax rate is %. The maximum relief available is $30 per year ($10 per utility for electric, natural gas and telephone). After youve registered, you will see any open tasks due to the City in your Business Center, and you also will receive reminders by email. All sales in the City are subject to the City sales tax according to City Code Section 22-56 and are listed specifically in Section 22-57. Powered by. The tax rate for most of Lakewood is 7.5%. City of Sheridan 4101 S Federal Boulevard Sheridan, CO 80110-5399 Phone: 303-762-2200 Fax: 303-438-3398 How Can I Learn More About Tax And Filing? State and local tax experts across the U.S. 2020 Short Form The interest rate for tax year 2019 is 7%. Look up any Lakewood tax rate and calculate tax based on address, Tax compliance resources for your business, visit our ongoing coverage of the virus and its impact on sales tax compliance. The minimum combined 2023 sales tax rate for Lakewood, Colorado is . Tax Authority. View and Pay Tickets -View ticket information and pay traffic and parking tickets. MAIN: 303-987-7000, These links change page section content below, Lakewood Together (engagement portal for projects & issues), Lakewood Speaks (comment on agenda items), Community Development Block Grant Program, Tips for participating in City Council meetings. 4.0%. If you choose to fill-out the form online, you mustPRINTthe form;SIGNthe printed form;ATTACHall appropriate W-2s, 1099s, and other Schedules; andMAILthe return to City of Lakewood Division of Tax. Get help. Email: taxdept@lakewoodoh.net(We do not accept tax returns by email. Visit Engage Longmont and click on what interests you, and get started today. Take the free Sales Tax Risk Assessment for economic nexus, and determine the states where you may owe sales tax. City of Lakewood This applies to retailers, manufacturers, wholesalers, contractors, professionals, and service businesses. Welcome to MUNIRevs. The Cuyahoga County property tax office is located in the Administration Building in downtown Cleveland. The form may be used strictly within City of Lakewood. 500 East Third Street, Ste. Filing Deadlines: Every taxpayer shall file a return, whether or not tax is due, and remit any tax due to the Town on or before the 20th day of the month . The Divisions phone number is (216) 529-6620. Returns and payment are due on the 20th of each month; please file your monthly sales and use tax return with the City as usual. Click on the preview below to watch. . Wheat Ridge, CO 80033. The City of Lakewood, California is a diverse family-oriented bedroom community of beautiful tree-lined streets, neighborhood parks, a large regional shopping center and many small businesses. 1-800-451-7985. MunicodeNEXT, the industry's leading search application with over 3,300 codes and growing! In person at City Hall in the Finance office. 480 S. Allison Parkway Tho KrausDeputy City Manager(253) 983-7706 Fax (253) 589-3774Email: TKraus To email Tho Krausadd her email handle before @cityoflakewood.us. This change affects taxable transactions in January 2023 and thereafter. This is the total of state, county and city sales tax rates. Of the 5,800 licensed vendors in the City, a few are also required to collect lodging tax (6%) which is used solely by Visit Grand Junction to promote tourism in the City. Longmont City Council meetings can be seen every Tuesday at 7 pm live streamed on the City's YouTube Channel or via Longmont Public Media. The Local Sales and Use Tax Rate of 10.0%. THIS FORM REQUIRES ADOBE TO WORK PROPERLY. Determine tax obligations across the U.S. Find out where you may have sales tax obligations, Understand how economic nexus laws are determined by state, See which nexus laws are in place for each state, Look up rates for short-term rental addresses, Find DTC wine shipping tax rates and rules by state, Learn about sales and use tax, nexus, Wayfair, Get answers to common questions about each step of the tax compliance process, Our latest update to your guide for nexus laws and industry compliance changes, U.S. transaction data insights for manufacturing, retail, and services sectors, Join us virtually or in person at Avalara events and conferences hosted by industry leaders, Watch live and on-demand sessions covering a broad range of tax compliance topics, Opportunity referrals and commission statements, Technology partners, accounting practices, and systems integrators, Become a Certified Implementation Partner, Support, online training, and continuing education. If you have more than one business location, you must file a separate return in Revenue Online for each location. Library Catalog - Check for materials, review . The City of Lakewood levies a sales tax on tangible personal property or taxable services which are purchased, sold, leased or rented in the city, including items delivered to the purchaser within city limits. ORC 718.36 Audits. Phone: 970.962.2708. You may pay in person during regular business hours, by mail, or over the phone. Longmont, CO 80501. 2nd Annual Epic Formal Wear Boutique - DONATIONS NEEDED! sales.tax@longmontcolorado.gov, Richard Eastis This brings the total rate for all agencies to 10.0%. Existing User. The breakdown of the 10.0% sales tax rate is as follows: *of the 1%, Lakewood receives 0.84% (Pierce County receives 15% of the 1% and the state receives 1% of the 1% leaving 84% (0.84%) to the city). Westminster Taxes. All information is provided in good faith, however, we make no representation or warranty of any kind regarding its accuracy, validity, reliability, or completeness. Please attach a copy of the federal extension, Form 4868 for individuals or Form 7004 for businesses, to the return when you file. For more information, visit our ongoing coverage of the virus and its impact on sales tax compliance. A: Acceptable forms of payment include cash, check, money order, debit card, and credit card. If you need assistance, see the FAQs. For a list of the home rule, self-collecting taxation jurisdictions that . A: Lakewoods tax rate is one point five (1.5%) percent. You may apply for a City business license or renew your state . Related Links: General Tax Information Guide. Q: Can you answer my questions about my new real estate valuation and real estate taxes? Longmont, CO 80501 If you do not know your activation code, email support@munirevs.com for assistance. If youve faxed your completed registration form, please allow 48 hours to pass before attempting to set up a PIN. To begin, please register or login below. Skip to Main Content. Please reach out to us at salestax@arvada.org or 720-898-7100 so that Revenue staff can provide one on one educational tax assistance and guidance. The Sales and Use Tax Return is generally due on the 20th of the month following the close of the reporting period. Denver Premium Outlets. The E-File/E-Pay System is up and operational. New Users. PLEASE NOTE: If youve previously filed a return with our office or have received a delinquent filing notice or bill from us, you are already registered and will only need to set up your PIN. A: The City of Lakewood Division of Tax is open 9:00 AM to 4:00 PM, Monday through Friday. Their phone number is (216) 443-7010. The Aurora Municipal Center is open 9 a.m. to 4 p.m. Monday to Friday by appointment, for payments and for limited walk-in services. Zoning requirements dictate permitted land/building use. Please first complete the personal information section of the form, including the Federal ID No. Register. 350 Kimbark St. Longmont, CO 80501. Recreation Registration - Register on-line for Englewood Parks and Recreation classes. NOTE: This tool is provided to assist taxpayers with calculating their final return. For more information and for assistance in completing the forms, please contact the Finance Division at (253)983-7707. Interactive Individual L-1 Income Tax Form Q: Are lottery/gambling winnings taxable? Click here to view site's browser compatibility. field. Any letters that are part of your PIN are case sensitive. The tax collected by the City of Lakewood is based on income and residency status, not on property ownership. Lakewood, WA 98499, City Council Agenda Packets and Meeting Schedule, South Sound Military and Communities Partnership (SSMCP), Tacoma-Pierce County Economic Development Board, Pierce County Mental Health and Chemical Dependency, 5% of gross receipts or 10% of net receipts. What does this sales tax rate breakdown mean? No appointment is necessary. By mail. If the tax is not paid within 30 days of the sale, interest will be charged at the maximum rate permitted by law from the time of sale until the date of payment. The Citys Lodging Tax Advisory Committee makes recommendations to the City Council in regards to how these taxes are to be used. Utility bill automatic payment service. Contact support if you are having trouble accessing your account, applying for a license, filing tax forms, making payments, or if you want to close your account. Box 4000. If you still need to file your 2021 return, you may download our 2021 Short Form by clicking here. Previous meetings can be watched on Longmonts YouTube via City Council Playlist. The interest rate for tax year 2020 is 7%. The withdrawal date for monthly payments is the 22, Employer supplemental unemployment benefits, Employee contributions to retirement plans, Cost of group term life insurance over $50,000.00, Distributive shares of a Partnership or LLC, Precinct election official (up to $1,000.00). Tax Payment . The City of Thornton charges an additional 5% sales tax on all marijuana products sold in the City, making the total City sales tax rate 8.75% on all marijuana products. Login Register. 480 S. Allison Parkway The city of Lakewood has a tax rate of one and one-half percent (1.5%), but allows a credit of up to one-half of one percent (0.5%) for a tax withheld for other localities by the employer. Through proper tax revenue collection, we assist the Department of Finance in maintaining and strengthening the fiscal integrity of the city. For more information visit the citys Business License information page. Businesses in Marston Park and Belleview Shores shopping centers must collect and remit to the State of Colorado an additional 0.43% for the Southeast Jefferson County Road Improvement District. City of Longmont = 3.53% Email Address: Password: A: No. The city of Lakewood has a tax rate of one and one-half percent (1.5%), but allows a credit of up to one-half of one percent (0.5%) for a tax withheld for other localities by the employer. New Users. Lakewood residents who have failed to file their tax returns could face criminal charges in Lakewood Municipal Court. Interactive W-3 Reconciliation Form The City portion (3%) must be remitted directly to the City of Lakewood. Live; Work; Explore; Engage; Search. PO Box 77047 PLEASE NOTE:Some web browsers attempt to open PDFs using their own reader plug-ins, which may impair functionality within PDF fill-in forms. Manage your tax account online - file and pay returns, update account information, and correspond with the Lakewood Revenue Division. Those who havent filed are encouraged to call the Lakewood Division of Municipal Income Tax at 216-529-6620. Below is the trend for average residential property tax bill for the last ten years. The form may be used strictly within City of Lakewood. Please consult your local tax authority for specific details. All businesses operating in the City of Lakewood must use tax code #2721 when filing their combined excise tax return with the State. If do not file a return by the 20th of the month, late fees will be applied.